When completing Form 1099-NEC, enter the total compensation paid to the entertainer in box 1 (nonemployee compensation). Fill out the Nonresident Entertainer Tax spreadsheet (.Xls) with all required information. Download Minnesota Commission Agreement template, modify and send for signing using BoloForms Signature. Minnesota Workers' Compensation Law. Hospitality and entertainment of non-employees includes donor and alumni relations and recruitment of students, faculty or staff, visiting lecturers. Such salary shall be paid in equal installments in the manner and at the times as other employees of Employer are paid. 4. It is important to classify workers correctly. Minnesota state law prohibits the sale of alcoholic beverages to: Anyone under 21 years of age; Obviously intoxicated people. Note, however, you also must complete a Centralized Employee Registry form from the Iowa Department of Human Services.